衍生金融工具会计对传统会计的影响

衍生金融工具是一种交易手段或交易媒介,是在传统的金融产品如货币、股票、债券等基本金融工具的基础上派生而来的金融工具。衍生金融工具的兴起与发展给传统会计确认、计算、报告和披露带来强烈的冲击。研究衍生金融工具会计对传统会计的影响的目的,是以达到规范金融市场,推动金融机制改革,促进经济发展,同时丰富和发展会计学科理论,发挥会计在社会主义市场经济中的更大作用。

Influence on derivative financial instruments accountant to traditional accountant

derivative financial instruments is one transaction method or the medium of exchange,is financial tool which in the traditional financial product like currency,the stock,the bond and so on as the basic financial tool foundation comes.the starting and the development of derivative financial instrument for traditional accountant confirm,the computation,reported and disclose brings intense impact.the goal to research derivative financial instrument to traditional accountant's influence is regulating the finance market, impelling the financial mechanism reform,promoting economic development,simuhaneously enriching and developing accountant discipline theory,play accountant's major role in socialist market economy.